TMI Blog2018 (3) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal which the petitioner intends to file is beyond the period of 45 days prescribed under Section 15 of the 1992 Act, the Appellate Authority will condone the delay qua the period spent by the petitioner, in this court as well as the period spent before the PRC - petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed to the Appellate Authority under Section 15 of the Foreign Trade (Development and Regulation) Act, 1992 (hereafter referred to as '1992 Act'). Therefore, in principle, no fault can be found with the order dated 14.9.2016, whereby the Deputy Director General of Foreign Trade has noted that there is no Appellate Committee in existence. 4. I may also indicate that in this very order, reference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned decision being passed i.e., order dated 31.5.2016 by the PRC. The PRC rejected the petitioner's request for condonation of delay. The petitioner had sought condonation of delay on the ground that it was unaware of the fact that it could have availed duty drawback benefits. 7. It is not disputed that the petitioner had set up Export Oriented Undertaking (EOU) Unit as far back as in 2007. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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